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1000265

	registered interest
	date	02/11/2018
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Digital Technology: Taxation
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask the Chancellor of the Exchequer, what steps the Government is taking to ensure that that the new Digital Services Tax announced Budget 2018 does not disproportionately affect small digital businesses.
	tabling member constituency	Hendon
	tabling member printed	Dr Matthew Offord
	uin	187337
	answer	answer is ministerial correction date of answer 12/11/2018 answer text <p>The Digital Services Tax will only apply to businesses with in-scope revenues of more than £500 million globally and £25 million in the UK, and businesses will not have to pay the tax on their first £25 million of relevant UK revenues. This means small businesses will not be in scope of the tax.</p><p> </p><p>The tax also includes a ‘safe-harbour’ which means those with very low profit margins will be able to elect to pay a lower rate of tax, which will ensure the DST is proportionate.</p> answering member constituency Central Devon answering member printed Mel Stride question first answered 12/11/2018 17:40:51 answering member 3935 label Biography information for Mel Stride
	tabling member	4006 label Biography information for Dr Matthew Offord

1005726

	registered interest
	date	12/11/2018
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Digital Technology: Taxation
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask the Chancellor of the Exchequer, with reference to the Office for Budget Responsibility's Economic and Fiscal Outlook published in October 2018, if he will list the thirty groups identified using the United Nations Conference on Trade and Development World Investment Report and the commercial ORBIS database that could be in scope for the Digital Services Tax announced in Budget 2018.
	tabling member constituency	Birmingham, Hodge Hill
	tabling member printed	Liam Byrne
	uin	190368
	answer	answer is ministerial correction date of answer 15/11/2018 answer text <p>The groups cannot be disclosed for reasons of taxpayer confidentiality.</p> answering member constituency Central Devon answering member printed Mel Stride question first answered 15/11/2018 17:11:59 answering member 3935 label Biography information for Mel Stride
	tabling member	1171 label Biography information for Liam Byrne

1104923

	registered interest
	date	25/03/2019
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Digital Technology: Taxation
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask the Chancellor of the Exchequer, what criteria his Department used to calculate the estimated revenue from the digital services tax proposed in 2018 Budget.
	tabling member constituency	Oxford East
	tabling member printed	Anneliese Dodds
	uin	236552
	answer	answer is ministerial correction date of answer 28/03/2019 answer text <p>The Digital Services Tax is forecast to raise approximately £1.5 billion over four years. The costing methodology is set out in further detail on page 21 of the Autumn Budget 2018 policy costings note found here:</p><p> </p><p><a href="https://assets.publishing.service.gov.uk/government/uploads/system/uploads/attachment_data/file/752208/Budget_2018_policy_costings_PDF.pdf" target="_blank">https://assets.publishing.service.gov.uk/government/uploads/system/uploads/attachment_data/file/752208/Budget_2018_policy_costings_PDF.pdf</a></p><p> </p><p>The costing methodology was certified by the Office for Budget Responsibility as reasonable and central.</p> answering member constituency Central Devon answering member printed Mel Stride question first answered 28/03/2019 17:07:54 answering member 3935 label Biography information for Mel Stride
	tabling member	4657 label Biography information for Anneliese Dodds

1104924

	registered interest
	date	25/03/2019
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Digital Technology: Taxation
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask the Chancellor of the Exchequer, what assessment his Department has made of how the anti-treaty-shopping provisions within the Digital Services Tax proposed in the 2018 Budget would be used; and what modelling his Department has has undertaken on that subject.
	tabling member constituency	Oxford East
	tabling member printed	Anneliese Dodds
	uin	236553
	answer	answer is ministerial correction date of answer 28/03/2019 answer text <p>The government recently finished a consultation on the design and administration of the Digital Services Tax, which sought views on the appropriate anti-avoidance provisions for the tax. A response will be published in due course. The proposed design did not include anti-treaty shopping provisions.</p><p> </p> answering member constituency Central Devon answering member printed Mel Stride question first answered 28/03/2019 17:06:34 answering member 3935 label Biography information for Mel Stride
	tabling member	4657 label Biography information for Anneliese Dodds

1104925

	registered interest
	date	25/03/2019
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Digital Technology: Taxation
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask the Chancellor of the Exchequer, what discussions his Department has had with its counterparts in other countries on the application of the digital services tax proposed in Budget 2018.
	tabling member constituency	Oxford East
	tabling member printed	Anneliese Dodds
	uin	236554
	answer	answer is ministerial correction date of answer 28/03/2019 answer text <p>The government has had discussions with its counterparts within the OECD on the application of the Digital Services Tax, as well as about long-term corporate tax reform. Since the announcement at Budget a number of other countries have indicated they intend to implement their own versions of Digital Services Taxes.</p> answering member constituency Central Devon answering member printed Mel Stride question first answered 28/03/2019 17:04:07 answering member 3935 label Biography information for Mel Stride
	tabling member	4657 label Biography information for Anneliese Dodds

1174031

	registered interest
	date	28/01/2020
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Digital Technology: Taxation
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask the Chancellor of the Exchequer, what plans he has to use revenue from the new digital services tax to fund independent research into the effect of social media on children and young people’s mental health.
	tabling member constituency	Manchester, Withington
	tabling member printed	Jeff Smith
	uin	9076
	answer	answer is ministerial correction date of answer 05/02/2020 answer text <p>The Government has committed to introducing the Digital Services Tax from April 2020. This is expected to raise around £1.5bn over four years. These funds will not be directly hypothecated to any particular spending area.</p><p> </p><p>However, the Government recognises the impact that harmful online content and activity can have on users, and that there are growing concerns about the potential impact on users’ mental health and wellbeing. The Online Harms White Paper, published in April 2019, set out plans for world-leading legislation to make the UK the safest place in the world to be online.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 05/02/2020 11:56:42 answering member 3991 label Biography information for Jesse Norman
	tabling member	4456 label Biography information for Jeff Smith

1175246

	registered interest
	date	22/01/2020
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Digital Technology: Taxation
	house id	2
	legislature	25277 pref label House of Lords
	question text	Her Majesty's Government what steps they have (1) taken, and (2) are taking, to introduce a digital tax; and what representations they have received on the matter from the government of the United States.
	tabling member printed	Lord Kennedy of Southwark
	uin	HL697
	answer	answer is ministerial correction date of answer 05/02/2020 answer text <p>At Budget 2018 the Government announced that the Digital Services Tax would be implemented from April 2020. Following this announcement the Government carried out consultation, and published draft legislation in July 2019. The Government is now reviewing this legislation.</p><p> </p><p>Government ministers and officials maintain regular contact with the US administration on a range of issues but cannot disclose the topic of specific conversations.</p> answering member printed The Earl of Courtown question first answered 05/02/2020 17:33:36 answering member 3359 label Biography information for The Earl of Courtown
	tabling member	4153 label Biography information for Lord Kennedy of Southwark

1183749

	registered interest
	date	09/03/2020
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Digital Technology: Taxation
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask the Chancellor of the Exchequer, what assessment his Department has made of the potential effect on UK tax revenues of the changes proposed in the OECD's Two-pillar approach to address the tax challenges arising from the digitalisation of the economy.
	tabling member constituency	Oxford East
	tabling member printed	Anneliese Dodds
	uin	27067
	answer	answer is ministerial correction date of answer 12/03/2020 answer text <p>Securing a global solution to the tax challenges posed by digitalisation remains a priority for the Government.</p><p> </p><p>The Government continues to play an active role in shaping the proposals under consideration within the OECD, with a view to delivering an enduring multilateral solution that works in the UK’s long-term fiscal and economic interests.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 12/03/2020 14:44:58 answering member 3991 label Biography information for Jesse Norman
	tabling member	4657 label Biography information for Anneliese Dodds

1184499

	registered interest
	date	11/03/2020
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Digital Technology: Taxation
	house id	2
	legislature	25277 pref label House of Lords
	question text	To ask Her Majesty's Government what plans they have, if any, to increase the amount of tax paid by Facebook, Amazon, Apple, Microsoft or Google.
	tabling member printed	Lord Taylor of Warwick
	uin	HL2516
	answer	answer is ministerial correction date of answer 25/03/2020 answer text <p>While it would not be appropriate to comment on individual taxpayers, the Government has taken significant steps to ensure that multinational businesses, including those in the digital and tech sector, pay their fair share of tax in the UK.</p><p> </p><p>The Government used the UK’s Presidency of the G8 to initiate the OECD-G20 Base Erosion and Profit Shifting project and has acted swiftly to implement the recommendations of that project in UK law, raising multiple billions in tax revenue for the Exchequer.</p><p> </p><p>The Government has also announced the introduction of a new digital services tax from April 2020.</p><p> </p><p>This is forecast to raise £2 billion over the next five years and will ensure that the UK tax paid by social media platforms, online marketplaces and search engines is reflective of their activities in the UK.</p><p> </p><p> </p> answering member printed Lord Agnew of Oulton question first answered 25/03/2020 14:53:57 answering member 4689 label Biography information for Lord Agnew of Oulton
	tabling member	1796 label Biography information for Lord Taylor of Warwick

1225822

	registered interest
	date	16/07/2020
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Digital Technology: Taxation
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask the Chancellor of the Exchequer, what assessment he has made of the effect of the US suspending talks on a global tech tax framework on the Government's plans for a digital services tax.
	tabling member constituency	Newcastle upon Tyne Central
	tabling member printed	Chi Onwurah
	uin	75294
	answer	answer is ministerial correction date of answer 21/07/2020 answer text <p>The Government has been at the forefront of efforts to secure a global digital tax solution for many years. The Government remains fully engaged in discussions at the OECD, alongside international partners, including the US. The Digital Services Tax, which commenced from 1 April 2020, is a temporary measure and will be removed once an appropriate global solution is in place.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 21/07/2020 14:13:40 answering member 3991 label Biography information for Jesse Norman
	tabling member	4124 label Biography information for Chi Onwurah